Correction of corporate name: prior tax notification amended to replace an incorrectly printed company name with the correct registered name.
Corrigendum amends a prior tax notification published in the Gazette by replacing an incorrectly printed corporate name with the correct registered name in the specified lines of the original notification, thereby ensuring the official Gazette record accurately reflects the corrected corporate name.

Common Adjudicating Authority appointed to centralize adjudication of specified customs show-cause notices against listed entities.
The Principal Director General, Directorate of Revenue Intelligence appoints specified customs officers as a Common Adjudicating Authority to exercise the powers and perform the duties of the originally designated officers for adjudicating the listed show-cause notices against the named noticees, substituting the officers in column (5) for those in column (4) of the Table and grouping entries where the same authority covers multiple noticees.

Tax exemption notification under section 10(46): specified regulatory commission incomes exempted subject to compliance requirements.
Notification under section 10(46) recognises Gujarat Electricity Regulatory Commission for specified income-annual license fee, petition fee, and interest on deposits with nationalised banks/state sponsored institutions-subject to conditions: no commercial activity, unchanged activities and income nature across years, return filing per clause (g) of s.139(4C), and filing an audit report with the return verified under the explanation to s.288(2) along with a chartered accountant's certificate. Applicability limited to financial years 2021 22 through 2025 26.

Tax exemption for specified pension fund granted subject to compliance with regulatory conditions and potential disqualification on breach.
The Central Government designates BCI IRR India Holdings Inc. as a specified person under Explanation 1 to clause (23FE) of section 10 for eligible investments in India made from publication until the notified cut off, subject to conditions including timely income tax return filing, submission of Forms 10BBC and 10BBB, maintenance of segmented accounts, continued regulation under Canadian law, asset use and investment restrictions, prohibition on borrowings for Indian investments, and limitations on operational participation; breach of these conditions renders the fund ineligible for the exemption.

Authority for Advance Ruling reconstituted; members appointed and office fixed under state GST by government notification.
Government notification reconstitutes the Andhra Pradesh Authority for Advance Ruling under the Andhra Pradesh Goods and Services Tax Act and Rules, appointing a Member-State Tax (Commissioner of State Tax) and a Member-Central Tax (Joint Commissioner, CGST) and directing that the Authority shall function from the Office of the Chief Commissioner of State Tax, Vijayawada.

Customs tariff amendment alters table entry for a specified item, substituting the previous rate with a new rate.
The Central Government, invoking powers under the Customs Act and the Customs Tariff Act, amends Notification No. 50/2017-Customs by substituting the Table entry against S. No. 21F in column (4) with the entry "20%", thereby changing the tariff/exemption parameter for that serial number and recording the amendment as an update to the principal notification.

Extension of revocation period for registrations cancelled under specified subclauses; applicants allowed to file late revocation applications.
The notification extends the deadline to make an application for revocation of cancellation of GST registration, where cancellation occurred under clause (b) or (c) of sub section (2) of section 29 and the original filing period fell between 1 March 2020 and 31 August 2021, by providing that the time limit to file such application is extended up to 30 September 2021 under the statutory notification power.

Extension of deadline for specified provisos under Himachal Pradesh GST notification shifting the statutory cut-off date.
Under section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017, the amendment replaces "31st day of August, 2021" with "30th day of November, 2021" in the ninth and tenth provisos of Notification No. 76/2018-State Tax, thereby extending the specified deadline in those provisos.

GST Rule Amendments extend filing relief, adjust compliance restrictions, and modify assessment form requirements.
Amendment prescribes extensions and omissions in rule 26, inserts a proviso in rule 138E exempting a restriction for a defined period where returns for March-May remain unfurnished, and modifies FORM GST ASMT 14 to add an order reference and date, remove a phrase concerning conduct without registration, and add an Address field after Designation.

Time-limit extensions under the Taxation Relaxation Act extend deadlines for income-tax penalty proceedings, Aadhaar intimation and benami actions.
The notification specifies extended time-limits under the Taxation and Other Laws (Relaxation and Amendment) Act, 2020: for the Income-tax Act, penalty proceedings under Chapter XXI and Aadhaar intimation obligations are subject to prescribed end dates with extensions to a further notified date; for the Benami Act, issuance of notices and passing of orders are treated as within an earlier prescribed period and the time-limit for completing such actions is extended to a further notified date.

TDS exemption on interest: no deduction for payments to Scheduled Tribe residents in specified areas, subject to verification and reporting.
No deduction under section 194A is required for interest (other than interest on securities) paid by a scheduled bank located in a specified area to a member of a Scheduled Tribe residing in any specified area, provided the bank verifies the recipient's Scheduled Tribe status with documentary evidence, reports the payment in TDS statements under section 200(3), and the aggregate payments in the previous year remain within the prescribed limit; "scheduled bank" is as defined in the Reserve Bank of India Act.

Return filing relief for companies: file GSTR-3B and provide outward-supply details via EVC during notified period.
The amendment adds a proviso allowing company-registered taxpayers, for the specified retrospective window, to file the statutory monthly return in the prescribed return form and to furnish outward-supply details either via the invoice return form or the invoice furnishing facility, provided such filings are verified by electronic verification code (EVC). The amendment is effective from the notified earlier commencement date and amends the principal rules by inserting this proviso into the applicable rule sub provision.

Exchange rate determination fixes conversion rates for foreign currencies used in customs valuation for imports and exports.
The Central Board of Indirect Taxes and Customs, under the Customs Act authority, prescribes administratively determined rates of exchange for specified foreign currencies into Indian rupees for customs valuation of imported and exported goods, fixing separate import and export conversion rates as listed in the annexed schedules and superseding the prior notification, with the newly specified rates effective from the stated date.

Anti-dumping duty on aluminium foil imports imposed for five years across specified origins and producers.
Anti-dumping duty is imposed on imports of aluminium foil of 80 micron and below, whether or not printed or backed with paper, paper board, plastics or similar packing materials, originating in or exported from China PR, Thailand, Malaysia and Indonesia. The duty applies to specified producers and other producers from the subject countries at country- and producer-specific rates, with the duty payable in Indian currency. The measure is effective for five years from publication, subject to earlier revocation, supersession or amendment, and exchange rate is determined by the applicable customs notification and the date of presentation of the bill of entry.

Commencement of GST Amendment Act provisions appointed, bringing specified amendment sections into force from the notified date.
The Government, exercising powers under sub section (2) of section 1 of the Goa Goods and Services Tax (Amendment) Act, 2021, notifies the 1st day of August, 2021 as the date on which the provisions of sections 4 and 5 of the Act shall come into force, thereby effecting commencement of those amendment provisions by formal statutory notification.

Annual return compliance: revised GSTR-9, GSTR-9A, GSTR-9B and GSTR-9C filing requirements and reconciliation procedures updated.
Amendments require registered persons (with specified exclusions) to file annual returns in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) by 31 December; e-commerce operators to file FORM GSTR-9B; and taxpayers above the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with expanded reporting items, revised Part V heading, updated verification as a self declaration, and omission of Part B Certification, with electronic filing through the common portal or Commissioner notified Facilitation Centres.

Import policy amendment permits specified non-biodiesel diesel and non-gasoline fuel imports by entities under MoPNG resolution.
Amendment to policy condition no. 5 of Chapter 27 of ITC(HS), 2017 narrows the exception to IOC import permissions: gasoline conforming to IS 2796 is excluded from the general marketing-rights exception, while automotive diesel fuel not containing biodiesel and conforming to IS 1460 is permitted to be imported by entities pursuant to the Ministry of Petroleum & Natural Gas resolution, thereby implementing a Government Resolution and aligning the import policy with MoPNG directions under the Foreign Trade Policy and FT(D&R) Act.

Scrip application deadline revised; late cut rates adjusted and duty credit scrip validity capped from issue.
The notification fixes 31st December 2021 as the final date for submitting online applications for specified MEIS, SEIS, 2% ad hoc incentive, ROSCTL and ROSL claims, after which applications become time barred and late cut remedies are unavailable; it also prescribes the applicable late cut percentages for submissions made up to that date. It further sets the validity of Duty Credit Scrips issued on or after the notification date at twelve months from date of issue, superseding prior HBP provisions.

Specified pension fund designation enables tax exemption for India investments subject to strict filing and governance conditions.
The Central Government designates 2726522 Ontario Limited as a specified person for tax exemption on eligible investments in India during the notification period, conditioned on filing returns, furnishing Form No. 10BBC, quarterly Form No. 10BBB filings, maintaining segmented accounts, being regulated under Canadian law, administering assets solely for statutory retirement or similar plans, limiting non-qualifying assets to government-owned holdings that vest on dissolution, prohibiting borrowings for investments in India, and avoiding day-to-day participation in investees; non-compliance renders the fund ineligible.

Specified pension fund designation enables tax exemption for qualifying investments in India, subject to prescribed compliance conditions.
2452991 Ontario Limited is specified as a specified person for the income tax exemption on eligible investments in India made from publication until the stated terminal date, conditional on compliance with filing obligations, certified compliance in prescribed form, quarterly investment disclosures, segmented accounting, regulation under Canadian law, asset use limited to statutory obligations and defined contributions for retirement and similar plans, prohibition on borrowings for Indian investments, limits on non qualifying assets, and restrictions on participation in investee day to day operations.